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Public Act 096-0122


 

Public Act 0122 96TH GENERAL ASSEMBLY



 


 
Public Act 096-0122
 
SB0207 Enrolled LRB096 04809 RCE 14873 b

    AN ACT concerning revenue, which may be cited as the
Homestead Assessment Transparency Act.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Property Tax Code is amended by changing
Section 12-30 and by adding Sections 6-60 and 9-213 as follows:
 
    (35 ILCS 200/6-60 new)
    Sec. 6-60. Rules and procedures. The board of review in
every county with less than 3,000,000 inhabitants must make
available to the public a detailed description of the rules and
procedures for hearings before the board. This description must
include an explanation of any applicable burdens of proof,
rules of evidence, timelines, and any other procedures that
will allow the taxpayer to effectively present his or her case
before the board. If a county Internet website exists, the
rules and procedures must also be published on that website.
 
    (35 ILCS 200/9-213 new)
    Sec. 9-213. Explanation of equalization factors. The chief
county assessment officer in every county with less than
3,000,000 inhabitants must provide a plain-English explanation
of all township, county, and State equalization factors,
including the rationale and methods used to determine the
equalizations. If a county Internet website exists, this
explanation must be published thereon, otherwise it must be
available to the public upon request at the office of the chief
county assessment officer.
 
    (35 ILCS 200/12-30)
    Sec. 12-30. Mailed notice of changed assessments; counties
of less than 3,000,000.
    (a) In every county with less than 3,000,000 inhabitants,
in addition to the publication of the list of assessments in
each year of a general assessment and of the list of property
for which assessments have been added or changed, as provided
above, a notice shall be mailed by the chief county assessment
officer to each taxpayer whose assessment has been changed
since the last preceding assessment, using the address as it
appears on the assessor's records, except in the case of
changes caused by a change in the county equalization factor by
the Department or in the case of changes resulting from
equalization by the chief county assessment officer supervisor
of assessments under Section 9-210, during any year such change
is made. The notice may, but need not be, sent by a township
assessor.
    (b) The notice sent under this Section shall include the
following:
        (1) The previous year's assessed value after board of
    review equalization.
        (2) Current assessed value and the date of that
    valuation.
        (3) The percentage change from the previous assessed
    value to the current assessed value.
        (4) The full fair market value (as indicated by
    dividing the current assessed value by the median level of
    assessment in the assessment district as determined by the
    most recent 3 year assessment to sales ratio study adjusted
    to take into account any changes in assessment levels since
    the data for the studies were collected).
        (5) A statement advising the taxpayer that assessments
    of property, other than farm land and coal, are required by
    law to be assessed at 33 1/3% of fair market value.
        (6) The name, address, phone number, office hours, and,
    if one exists, the website address of the assessor.
        (7) Where practicable, the notice shall include the
    reason for any increase in the property's valuation.
        (8) The name and price per copy by mail of the
    newspaper in which the list of assessments will be
    published and the scheduled publication date.
        (9) A statement advising the taxpayer of the steps to
    follow if the taxpayer believes the full fair market value
    of the property is incorrect or believes the assessment is
    not uniform with other comparable properties in the same
    neighborhood. The statement shall also (i) advise all
    taxpayers to contact the township assessor's office, in
    those counties under township organization, first to
    review the assessment, (ii) advise all taxpayers to file an
    appeal with the board of review if not satisfied with the
    assessor review, and (iii) give the phone number to call
    for a copy of the board of review rules.
        (10) A statement advising the taxpayer that there is a
    deadline date for filing an appeal with the board of review
    and indicating that deadline date (30 days following the
    scheduled publication date).
        (11) A brief explanation of the relationship between
    the assessment and the tax bill (including an explanation
    of the equalization factors) and an explanation that the
    assessment stated for the preceding year is the assessment
    after equalization by the board of review in the preceding
    year.
        (12) In bold type, a notice of possible eligibility for
    the various homestead exemptions as provided in Section
    15-165 through Section 15-175 and Section 15-180.
    (c) In addition to the requirements of subsection (b) of
this Section, in every county with less than 3,000,000
inhabitants, where the chief county assessment officer
maintains and controls an electronic database containing the
physical characteristics of the property, the notice shall
include the following:
        (1) The physical characteristics of the taxpayer's
    property that are available from that database; or
        (2) A statement advising the taxpayer that detailed
    property characteristics are available on the county
    website and the URL address of that website.
    (d) In addition to the requirements of subsection (b) of
this Section, in every county with less than 3,000,000
inhabitants, where the chief county assessment officer does not
maintain and control an electronic database containing the
physical characteristics of the property, and where one or more
townships in the county maintain and control an electronic
database containing the physical characteristics of the
property and some or all of the database is available on a
website that is maintained and controlled by the township, the
notice shall include a statement advising the taxpayer that
detailed property characteristics are available on the
township website and the URL address of that website.
    (e) Except as provided in this Section, the form and manner
of providing the information and explanations required to be in
the notice shall be prescribed by the Department.
    The notice shall include the median level of assessment in
the assessment district (as determined by the most recent 3
year assessment to sales ratio study adjusted to take into
account any changes in assessment levels since the data for the
studies were collected), the previous year's assessed value
after board of review equalization, current assessed value and,
in bold type, a notice of possible eligibility for a homestead
improvement exemption as provided in Section 15-180.
    The notice shall include a statement in substantially the
following form:
"NOTICE TO TAXPAYER
    Your property is to be assessed at the median level of
assessment for your assessment district. You may check the
accuracy of your assessment by dividing your assessment by the
median level of assessment for your assessment district. If the
resulting value is greater than the estimated fair cash value
of your property, you may be over-assessed. If the resulting
value is less than the estimated fair cash value of your
property, you may be under-assessed. You may appeal your
assessment to the Board of Review in the manner described
elsewhere in this notice."
    The notice shall contain a brief explanation of the
relationship between the assessment and the tax bill (including
an explanation of the equalization factors) and an explanation
that the assessment stated for the preceding year is the
assessment after equalization by the board of review in the
preceding year, and shall set forth the procedures and time
limits for appealing assessments and that assessments of
property, other than farm land and coal, are required by law to
be 33 1/3% of value. Where practicable, the notice shall
include the reason for any increase in the property's
valuation. The notice must also state the name and price per
copy by mail of the newspaper in which the list of assessments
will be published. The form and manner of providing the
information and explanations required to be in the notice shall
be prescribed by the Department.
(Source: P.A. 87-1189; 88-455; incorporates 88-321; 88-670,
eff. 12-2-94.)
 
    Section 99. Effective date. This Act takes effect January
1, 2010.

Effective Date: 1/1/2010